АКЦИЗ У СИСТЕМІ ЗАКОНОДАВСТВА УКРАЇНИ
Journal Title: Південноукраїнський правничий часопис - Year 2018, Vol 1, Issue
Abstract
The problems of legal regulation of activity of the organization on the excisable goods’ movement through the customs border of Ukraine, regulated at the international level, as well as domestic protection legislation. The customs-tariff system forms part of the state mechanism of regulation of the relevant relations, the customs value is the basis for the calculation of duties, excise taxes, customs duties. At the customs tariff, the direction which the government adheres to in its relations with foreign trade and its related domestic production is reliably reflected. Customs tariff measures, which are a method of regulation of foreign economic activity, form an element of the tax system, through which the state is able to actively interfere in the economic life of the country; customs tariff measures relate to economic means of regulation of foreign economic activity. The analysis of the formation of the excise tax system indicates the tendency to create a more rational fiscal aspect of the excise tax system, which is achieved by supporting the minimum list of excisable goods, strengthening state control over their production and circulation, as well as the completeness of payment of excise duty. The main conceptual basis for the necessary changes in the mentioned activity are the main scientifically grounded and socially necessary directions of improvement of administrative and tax reform. Hence the need to reform the ideological foundations of the control activities of the state tax service (and as its kind – in the field of excisable goods circulation). The integrated goal of such activity should be defined not only within the framework of ensuring the filling of the budget and solvency of the state, but also aimed at ensuring the development of entrepreneurial activity and economic welfare of the whole society, raising the general level of tax culture of both taxpayers and employees of the controlling bodies, which logically determines shifting emphasis on the implementation of not only fiscal and punitive functions, but also preventive, preventive, methodological functions.
Authors and Affiliations
С. О. Загороднюк, В. О. Допілка
Keywords
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